Alabama § 45-41A-11 Ad Valorem Taxation for Educational Purposes

Alabama Statutes

§ 45-41A-11 — Ad Valorem Taxation for Educational Purposes

Alabama § 45-41A-11

JurisdictionAlabama

Title 45Local Laws

Ch. 41ALee County Municipalities

Art. 1Auburn

Part 2Taxation

This text of Alabama § 45-41A-11 (Ad Valorem Taxation for Educational Purposes) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-41A-11 (2026).

Text

The following words and phrases shall have the following meanings:

(1)AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, 1919 Regular Session.

(2)AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.

(3)CITY. Auburn, Alabama.

(4)CONSTITUTION. The Constitution of Alabama of 1901.

(5)COUNCIL. Auburn City Council.

(6)SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education authorized in Amendment 8 and elections held in the city on May 24, 1948, June 18, 1956, May 25, 1965, and November 4, 1986, and levied and collected on taxable property in the city.

(b)The city presently levies and collects the special school tax at a rate of fifty cents ($.50) on each one hundred dolla

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The following words and phrases shall have the following meanings:
(1) AMENDMENT 8. That amendment to the Constitution that was proposed by Act 650, 1919 Regular Session.
(2) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session.
(3) CITY. Auburn, Alabama.
(4) CONSTITUTION. The Constitution of Alabama of 1901.
(5) COUNCIL. Auburn City Council.
(6) SPECIAL SCHOOL TAX. The special ad valorem tax for the support and furtherance of education authorized in Amendment 8 and elections held in the city on May 24, 1948, June 18, 1956, May 25, 1965, and November 4, 1986, and levied and collected on taxable property in the city.
(b) The city presently levies and collects the special school tax at a rate of fifty cents ($.50) on each one hundred dollars ($100) (5 mills on each dollar) of assessed value pursuant to Amendment 8. Pursuant to a resolution adopted by the council in accordance with Amendment 373, the city proposes to increase the rate at which it may levy and collect the special school tax to a maximum rate, for any tax year, which is equal to one dollar ten cents ($1.10) on each one hundred dollars ($100) (11 mills on each dollar) of assessed value, upon July 26, 1995.
(c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the council after a public hearing, the council may increase the rate at which the city levies and collects the special school tax to a maximum rate, for any tax year, which is equal to one dollar ten cents ($1.10) on each one hundred dollars ($100) (11 mills on each dollar) of assessed value.
(d) The increase in the rate at which the special school tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.